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45 : Payment of sums deducted under section 26, and issue of a certificate under section 27 M.P. VAT RULES

45 : Payment of sums deducted under section 26, and issue of a certificate under section 27

(1) The amount deducted under sub-section (1) of section 26 by a purchaser and the amount deducted by a person under sub-section (2) of the said section shall be deposited by him in the Government treasury by challan in form 27 before 10th day of the next month following the month in which such deduction has been made.

(2) (a) For the amount deducted under sub-section (1) of section 26, the purchaser shall issue a certificate in form 31 in duplicate to the dealer supplying goods to the Central Government or the State Government within ten days of the deposit of such amount under the provision of sub--rule(1).

(b) For the amount deducted under sub-section (2) of section 26, the person shall issue a certificate in form 32 in duplicate to the contractor within ten days of the deposit of such amount under the provisions of sub-rule (1).

(3) Notwithstanding anything contained in sub-rule (2) of rule 21, the dealer supplying or selling goods to the Central Government or the State Government or the contractor supplying goods in the execution of a works contract let out by a person shall, unless the contrary is proved, be deemed to have paid tax on the turnover of goods sold to the Central Government or the State Government or the person, if he furnishes one copy of the certificate in form 31 or form 32 as the case may be as if he had credited the amount of tax in the treasury by challan. The certificate shall be filed along with the return in form 9.

(4)(a)For obtaining a certificate under section 27 a dealer or a contractor, as the case may be, shall apply in form 33 to the appropriate Commercial Tax Officer within thirty days from the date of supply of goods or the date of commencement of the supply of goods in the execution of a work contract. On the receipt of the application, the Commercial Tax Officer shall verify the particulars given in the application and if the application has been made after the aforesaid period, shall, mentioning this fact send his report to the Deputy Commissioner within fifteen days of the date of receipt of the application.

(b) On receipt of the report of the Commercial Tax Officer, the Deputy Commissioner shall after satisfying himself about the correctness of the particulars given in the application and after condoning the delay, if any, and recording in writing reasons therefor, grant to the applicant a certificate in form 34 within fifteen days of the date of receipt of the report from the Commercial Tax Officer.

(5) The statement required to be furnished under sub-section (8) of section 26 shall be in form 35 and shall be furnished for every year by the person,-

(i) referred to in sub-section (1) of section 26 to the Commercial Tax Officer of the Circle wherein the selling dealer has obtained registration under section 17 of the Act, and

(ii) referred to in sub-section (2) of the said section to the Commercial Tax Officer of the circle in whose jurisdiction the Office of the deducting agency/authority is situated within thirty days of the expiry of the year.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .